作业成本法在客户关系管理中的应用——客户获利能力分析

The application of actiyity-based costing analysis in customer ralationship management——An analysis of the customer profitability

客户关系是企业的宝贵资源。以客户为中心的客户关系管理 ,能够使企业保持市场占有率、获取稳定盈利。作业成本法是一种先进的成本计算方法 ,它以“作业”为中心 ,对价值链进行分析 ,尽量为顾客提供更多的价值 ,从而获得更多的利润。本文利用作业成本法的原理对客户关系管理的重要方面———客户获利能力进行分析 ,最终达到优化作业链、降低产品成本、增加客户价值的目的。

Customer relation is a valuable resource for a corporation.Customer ralationship management(CRM),centering on the customer,can help the corporation to keep the market share and gain a steady earning.Activity-based costing(ABC) analysis is an advanced costing method that analyses the value chain around activity.Then the corporation should try its best to provide the customer with value and makes profit as much as posible.This thesis analyses the profitability,one of the important parts in CRM,with the principle of ABC to optimize the value chain,lower the cost of product and add customer value.